Functional Statements > Office of Inspector General

C. Audit Services (EFA)

Audit Services (AS) is responsible for audit activities relating to improving the Department's programs and operations. AS conducts, coordinates, and oversees audits and other activities and makes recommendations to promote economy, efficiency, and effectiveness in the administration of programs and operations administered or financed by the Department. AS also recommends changes needed in the Department's existing and proposed legislation and regulations to prevent and detect fraud and abuse in its programs and operations.

AS formulates, recommends, and executes audit policy consistent with the overall policy guidance of the Inspector General, and assures that all audits of Departmental organizations, programs, activities, and functions are conducted in accordance with the standards established by the Comptroller General of the United States.

AS conducts audits and other activities in accordance with policies and procedures established by the OIG, and, when appropriate, audit standards prescribed by the Comptroller General. AS issues reports to advise appropriate officials of findings and recommendations on adequate financial accountability and reporting, efficient and economical use of resources, and effective achievement of program results.

AS coordinates with other components of the OIG to ensure the effective, efficient, and economic utilization of resources. The AS function is performed by headquarters and field Regional offices, which report to the Deputy Assistant Inspector General for Audit (DAIGA). The DAIGA reports to the Assistant Inspector General for Audit. The Regional offices, each of which may have field offices and duty stations reporting to it, are: New York/Boston; Philadelphia; Atlanta; Chicago; and Sacramento.

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Advisory and Assistance Teams (EFAB and EFAC)

The OIG utilizes permanent Student Financial Assistance and Local Advisory and Assistance Teams, which report to the Deputy Assistant Inspector General for Audit Services. The teams are consultative, not supervisory, in nature. They provide the means for OIG to build and maintain additional program or technical expertise and enhance its availability to provide such expertise to its work teams in headquarters and field Regional offices when planning and executing their assignments. The Advisory and Assistance Teams also provide staff to meet the requests for advice and assistance from the Department, such as serving on rule-making teams, serving on efforts to improve program monitoring, etc. The Advisory and Assistance Teams have an OIG-wide, Department-wide, nationwide focus. They have broad responsibilities for advice, assistance, communicating across organizational boundaries, planning, liaison, and representation of OIG positions to work teams, Department officials, and parties outside the Department who seek information about the efforts of the OIG to meet its improvement and integrity missions.

Teams are responsible for developing, maintaining, and communicating their expertise in program or technical areas to OIG work teams, (for example, being knowledgeable of the current status of Departmental policy, or providing essential program information). In addition, the teams provide expertise to the Department (e.g., by commenting on proposed legislation and regulations, or responding to inquiries about OIG positions or recommendations concerning the operation of the Department's programs).

In performing its responsibilities, the teams:

• Provide accurate and timely information about assigned programs and responds, as necessary, to special requests from the Congress, OIG, GAO, and principal Department officials.
• Provide technical guidance on areas assigned and assures timely exchange of information in conduct of the OIG's activities.
• Participate in nationwide and special audits, investigations or inspections, and other activities, providing technical guidance and expert assistance as necessary and appropriate.
• Function as liaison with Assistant Secretaries and other principal Headquarters and Regional officials to discuss problem areas and ascertain critical or sensitive areas.
• Propose audits and other activities in accordance with policies and procedures established by the OIG, and, when appropriate, audit standards prescribed by the Comptroller General. Issues reports to advise appropriate officials of findings and recommendations on adequate financial accountability and reporting, efficient and effective use of resources, and effective achievement of desired results.

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Non Federal Audits Team (EFAD)

The team is responsible for the guidance, training, and technical assistance of OIG and non-federal auditors. It is also responsible for exercising oversight of non-federal audits and liaison with the Department, and participation on Departmental teams as appropriate.

In performing its responsibilities, the team:

• Develops policies, procedures, and guidance to assure that audits performed by non Federal auditors are carried out in consonance with standards established by the Comptroller General and the specific applicable audit requirements.
• Provides information to non-Federal auditors concerning audit requirements of Department of Education programs.
• Provides technical assistance to the Department and non-Federal auditors as necessary.
• Manages the process, which non-Federal auditors are referred to State licensing boards and professional organizations for disciplinary actions, including debarment and suspension if appropriate.
• Prepares reports for the IG on the Single Audit Act function, including the relevant portions of the Semi-Annual Report to Congress and the Department's Single Audit Act report to OMB.
• Coordinates with Federal, State, and local governments, or private audit organizations on the performance of audits and examinations carried out by such audit organizations. Evaluates the adequacy of audits performed by non-Federal organizations, including those conducted under OMB Circulars A-128 and A-133, to determine whether such audits are being conducted in accordance with standards established by the Comptroller General and the specific applicable audit requirements.

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Financial Audit Team (EFAE)

The OIG uses a team to conduct audits of internal Departmental financial programs and activities. The Financial Audit Team reports to the Deputy Assistant Inspector General for Audit Services. The team is responsible for liaison with the Department and participation on Departmental teams as appropriate.

In performing its functions, the team:

• Conducts the annual Department-wide consolidated financial audit.
• Conducts the annual FSA financial audit.
• Performs special studies of financial-related audit areas.
• Provides advice and assistance regarding financial-related issues.
• Provides quick-response work related to the Department's performance.

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Internal Operations Audit Team (EFAG)

The Internal Operations Audit Team controls, coordinates, and conducts audits relating to the internal operations of the Department, mainly at the Headquarters level, with the exception of program, financial statement, and systems audits. The Team also establishes and maintains active liaison with other Federal audit organizations on matters relating to internal audits.

The team conducts audit activities with Investigation Services, as necessary; assures that audit activities they perform are consistent with the established work plan; and ensures that the Department's policies and practices promote economy, efficiency, and effectiveness and prevent and detect fraud and abuse in its internal operations.

In performing its functions, the team:

• Conducts audits of the internal operations of the Department, to include activities performed by contractors, and advises appropriate officials of their findings and needed corrective actions regarding accountability, the efficient and economical use of resources, and the achievement of desired outcomes.
• Maintains accurate and timely information about assigned areas and responds to special requests from the Immediate Office and principal Department officials.
• Provides advice and assistance on issues involving internal Department operations.
• Coordinates planned activities with Evaluation, Inspection, and Management Services as needed.
• Provides quick-response work related to the Department's operations.
• Reviews proposed policy and procedures governing operational issues within the Department.
• Assures that matters needing investigative attention are promptly referred to Investigation Services.
• Establishes and maintains effective working relationships on matters relating to internal audit and review activities.

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General Operations Team (EFAJ)

The General Operations Team directs, controls, coordinates, and conducts the full range of technical services required in the general operations of Audit Services. The team also establishes and maintains active liaison with other audit organizations to share knowledge and benchmarks that will assist in enhancing the efficiency of audit operations.

In performing its responsibilities, the team:

• Tracks the execution of Audit Services activities.
• Provides oversight of activities related to Audit Services Quality Assessment Reviews.
• Tracks the Department's audit resolution activities.
• Monitors the OIG management information system for tracking audit resolution and follow-up functions involving corrective actions.
• Prepares the Audit Services portion of the Semi-Annual Report to Congress.
• Develops and recommends policies and procedures in conjunction with the Special Assistant to the Assistant Inspector General for Audit Services.
• Responds to Freedom of Information requests related to audits.
• Assist in preparing the budgets for Audit Services operations.

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